State program
Utah Research Activities Credit
A three-part credit covering incremental research, basic research payments and a share of total in-state research spending.
- Offset only
Last reviewed October 2026
Program overview
Utah combines an incremental credit on the increase in Utah qualified research expenses with a credit on basic research payments to Utah institutions and a smaller credit computed on total Utah qualified research expenses regardless of growth. The third component is particularly useful for companies with flat but substantial research programs that would generate nothing under a purely incremental design. The incremental components carry forward for fourteen years.
Eligibility
Taxpayers with qualified research expenses for research conducted in Utah, or making basic research payments to Utah universities and research institutions.
Benefits
Non-refundable credit against Utah income and franchise tax.
Caps, deadlines and forms
Caps and limits
No annual cap is stated for this program.
Deadlines
Claimed on the annual return; no separate application deadline is stated.
Forms
Filing forms are listed by the revenue authority: official source (opens in a new tab).
Utah IDR questions
What an examiner is likely to ask about this credit. S1–S7 apply to every state claim; the rest come from this program's own rules.
- S1Confirm the research was physically performed within Utah.
- S2Provide the Utah qualified research expense calculation and base amount.
- S3Reconcile Utah expenses to the federal Form 6765.
- S4Show how wages and supplies were apportioned between Utah and other locations.
- S5Provide the Utah return and credit schedule for each year claimed.
- S6Show the carryforward schedule for unused Utah credits.
- S7Confirm the entity claiming the credit is the entity subject to Utah tax.
Draft questions for illustration, reviewed by a specialist before any engagement.
Common weak spots
- Expenses for research performed outside Utah included in the Utah claim.
- Base amount computed from incomplete historical records.
See how your claim holds up
The mock audit drafts these questions for your own claim and scores the evidence behind each answer.
Run a mock audit for UtahInformation on this page is general in nature, not tax advice. Program details change frequently; always confirm current rules with the relevant revenue authority or engage a specialist before acting. Last reviewed October 2026.
Find out what your research actually qualifies for
A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.
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